INDUS TOWER LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner in these two writ petitions is a registered dealer under the A.P. Value Added Tax Act, 2005 as well as the Central Sales Tax Act, 1956.

(2.) The petitioner was assessed under the provisions of the A.P. Value Added Tax Act, 2005 (for short, 'AP VAT Act') for the years 2009-10 and 2010-11 by separate orders dated 8.5.2013 passed by the respondent No.4 - Assistant Commissioner (CT)-VI, Enforcement Wing, Hyderabad.

(3.) Aggrieved by the said orders, the petitioner filed appeals before the respondent No.3 under Section 31 of the A.P. VAT Act on payment of pre-deposit of 12.5% of the disputed tax along with applications for stay of recovery of the disputed tax. However, by orders dated 17.8.2013 the respondent No.3 rejected the applications for stay and the said orders were made available on the website of the respondent No.3 on 23.08.2013. On the very same day the petitioner filed Revision Petitions before the respondent No.2 as provided under Section 31 (3) (b) of the A.P. VAT Act and the same were posted to 6.9.2013 for hearing. In the meanwhile, by notice dated 20.08.2013 which was received by the petitioner by e-mail on 21.08.2013, the respondent No.5 called upon the petitioner to pay the entire tax payable under the assessment orders within three days, failing which coercive steps would be initiated without any further notice. The petitioner gave a reply dated 21.08.2013 bringing to the notice of the respondent No.5 that the revision petitions are pending before the respondent No.2 and requesting not to proceed with any coercive steps. In spite of the same, the respondent No.5 again issued a fresh recovery notice dated 26.8.2013 calling upon the petitioner to pay the tax within three days stating that their stay petitions were dismissed by the respondent No.3 on 17.08.2013. The petitioner again made a request by letter dated 26.08.2013 through his counsel not to proceed further since the hearing in their revision petitions is fixed for 6.9.2013. That apart, the petitioner also filed an application before the respondent No.2 to advance the hearing and accordingly the revisions were heard on 30.08.2013.